{"id":13709,"date":"2022-12-19T13:06:55","date_gmt":"2022-12-19T11:06:55","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=13709"},"modified":"2022-12-19T13:35:57","modified_gmt":"2022-12-19T11:35:57","slug":"contabilitate-financiara-notiuni-teoretice-si-aplicatii","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitate-financiara-notiuni-teoretice-si-aplicatii\/","title":{"rendered":"Contabilitate financiar\u0103. No\u021biuni teoretice \u0219i aplica\u021bii"},"content":{"rendered":"<p>Inten\u021bia autorilor este de a oferi tuturor celor interesa\u021bi de contabilitatea financiar\u0103 sau implica\u021bi \u00een contabilitatea societ\u0103\u021bilor comerciale un ghid util pentru activitatea lor. Cartea include opt capitole care acoper\u0103 principalele elemente ale situa\u021biilor financiare. \u00cen fiecare capitol, cititorii (studen\u021bi, profesioni\u0219ti contabili sau diver\u0219i utilizatori ai informa\u021biilor din situa\u021biile financiare) vor g\u0103si prezentarea principalelor no\u021biuni teoretice, urmat\u0103 de ilustrarea conceptelor teoretice prin exemple rezolvate, care faciliteaz\u0103 procesul de \u00een\u021belegere a fenomenelor studiate. Sunt incluse \u0219i aplica\u021bii propuse spre rezolvare, cu rolul de a sprijini procesul de \u00eenv\u0103\u021bare \u0219i de aprofundare a no\u021biunilor \u0219i cazurilor practice studiate. Studiile de caz sunt special g\u00e2ndite pentru a acoperi o gam\u0103 larg\u0103 de situa\u021bii foarte probabil a fi \u00eent\u00e2lnite \u00een activitatea de zi cu zi a unei societ\u0103\u021bi comerciale.<\/p>\n<p>Aspectele abordate se refer\u0103 la principiile contabile, modul de \u00eentocmire \u0219i con\u021binutul situa\u021biilor financiare, analiza informa\u021biilor din situa\u021biile financiare, precum \u0219i la recunoa\u0219terea \u0219i evaluarea \u00een contabilitate a elementelor de capitaluri proprii, active imobilizate, stocuri, creante, datorii, trezorerie, venituri \u0219i cheltuieli.<\/p>\n<p>Prin urmare, cititorii dob\u00e2ndesc capacitatea de a \u00een\u021belege con\u021binutul situa\u021biilor financiare \u0219i de a realiza analize financiare \u0219i rationamente cu caracter economic pe baza informa\u021biilor din aceste documente. De asemenea, au posibilitatea de a-\u0219i face o idee clar\u0103 despre mecanismul de recunoa\u0219tere \u00een contabilitate a tranzac\u021biilor \u0219i evenimentelor care formeaz\u0103 activitatea unei entit\u0103\u021bi economice.<\/p>\n<p>Cartea este deosebit de util\u0103 prin exemplele complexe prezentate \u0219i prin modul de ilustrare a no\u021biunilor de specialitate care \u00eei ajut\u0103 pe cei interesa\u021bi s\u0103 se familiarizeze cu situa\u021biile financiare \u0219i cu ra\u021bionamentele care trebuie f\u0103cute pentru a \u00een\u021belege ce efect are o anume tranzac\u021bie asupra situa\u021biilor financiare.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_13711\"  _slug=\"contabilitate-financiara-notiuni-teoretice-si-aplicatii\" data-title=\"contabilitate-financiara-notiuni-teoretice-si-aplicatii\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_13711 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/2017-GLAVAN...-Contabilitate-financiara-Notiuni-CUPR.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Inten\u021bia autorilor este de a oferi tuturor celor interesa\u021bi de contabilitatea financiar\u0103 sau implica\u021bi \u00een contabilitatea societ\u0103\u021bilor comerciale un ghid util pentru activitatea lor.<\/p>\n<p>Cartea este deosebit de util\u0103 prin exemplele complexe prezentate \u0219i prin modul de ilustrare a no\u021biunilor de specialitate care \u00eei ajut\u0103 pe cei interesa\u021bi s\u0103 se familiarizeze cu situa\u021biile financiare \u0219i cu ra\u021bionamentele care trebuie f\u0103cute pentru a \u00een\u021belege ce efect are o anume tranzac\u021bie asupra situa\u021biilor financiare.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13709","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-213","pa_book-author-mariana-elena-glavan","pa_book-author-mirela-paunescu","pa_book-author-daniela-artemisa-calu","pa_book-author-raluca-gina-guse","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contabilitate financiar\u0103. 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